| (1A) |
[Section 66(1A) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (2) |
[Section 66(2) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (3) |
[Section 66(3) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (4) |
The Commissioner may, prior to the issue of any such annual notice, require any person by notice in writing to render interim returns for any period he may designate in such notice, and may proceed to make an assessment in respect of that period. |
| (5) |
[Section 66(5) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (5A) |
Any person who is not in terms of this section required to furnish a return in respect of any year of assessment may for the purpose of having that person's liability for normal tax determined on assessment furnish such a return within three years after the end of such year of assessment. |
| (6) |
[Section 66(6) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (7) |
[Section 66(7) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (7A) |
[Section 66(7A) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (7B) |
[Section 66(7B) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (7C) |
[Section 66(7C) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (7D) |
[Section 66(7D) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (7E) |
[Section 66(7E) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (8) |
[Section 66(8) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (9) |
[Section 66(9) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (10) |
[Section 66(10) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (11) |
[Section 66(11) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
|
(12)
|
[Section 66(12) deleted by section 26 of the Income Tax Act, 1994 (Act 21 of 1994)]. |
| (13) |
The return for normal tax to be made by any person in respect of any year of assessment shall be a return— |
| (a) |
in the case of a person (other than a company), for the whole period of twelve months ending upon the last day of February: Provided that where— |
| (i) |
a person dies, a return shall be made for the period commencing on the first day of that period and ending on the date of death; |
| (ii) |
the estate of a person is sequestrated, separate returns must be made for the periods— |
| (aa) |
commencing on the first day of that period and ending on the date preceding the date of sequestration; and |
| (bb) |
commencing on the date of sequestration and ending on the last day of that period; or |
[Section 66(13)(a) substituted by section 2 of Notice No. 16, GG 42169, dated 17 January 2019 (Tax Administration Laws Amendment Act, 2018 (Act No. 22 of 2018)]
| (b) |
in the case of a company, for the whole period of the relevant financial year of that company comprising the year of assessment: Provided that where a company ceases to be a resident, a return shall be made for the period commencing on the first day of that financial year and ending on the day preceding the date that the company ceases to be a resident |
|
(13bis)
|
[Section 66(13bis) deleted by the Revenue Laws Amendment Act, 74 of 2002].
|
|
(13ter)
|
[Section 66(13ter) deleted by the Revenue Laws Amendment Act, 74 of 2002].
|
(13quat)[Section 66(13quat) deleted by the Revenue Laws Amendment Act, 74 of 2002].
(13quin)[Section 66(13quin) deleted by the Revenue Laws Amendment Act, 74 of 2002].
| (a) |
it is established to the satisfaction of the Commissioner that the whole or any portion of the income of any person to whom the provisions of subsection (13)(a) apply cannot be conveniently returned for any year of assessment, the Commissioner may, subject to such conditions as he or she may impose, accept accounts in respect of the whole or a portion of the taxpayer’s income drawn to a date agreed to by the Commissioner, whether for a longer or shorter period than the year of assessment under charge, and the income disclosed in any such accounts must be deemed to be income of that person in respect of that year under charge; |
| (b) |
any such accounts are drawn to a date later than the last day of the year of assessment, no further regard shall be had to the income disclosed by those accounts for purposes of any subsequent year of assessment; |
| (c) |
any such accounts are drawn to a date falling within the year of assessment and the person concerned dies or his or her estate is sequestrated during the interim period between that date and the last day of the year of assessment, any income received by or accrued to that person during that interim period must be deemed to be part of that person’s income for the year of assessment. |
(13C) Where—
| (a) |
a company does not close its accounts on the last day of its financial year, the Commissioner may accept accounts in respect of the taxpayer’s income drawn to a fixed day approved by the Commissioner, which day shall fall within 10 days before or after the last day of the financial year; |
| (b) |
such accounts are drawn to a date later than the last day of the year of assessment, no further regard shall be had to the income disclosed by those accounts for purposes of a subsequent year of assessment. |
| (14) |
[Section 66(14) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (15) |
[Section 66(15) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
Stamp Duties Act, 1968 (Act 77 of 1968)
